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Found 4 essays matching the above criteria.
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1. The notion of economic value in taxation - A comparison of valuation methods
University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenAbstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE
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2. The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. READ MORE
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3. Tricky Taxation: The Evolution of EU Rules Regarding Cross-Border Loss Shifting and Their Impact on Business Locational Decisions
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic integration after the creation of Economic and Monetary Union. However, because of political sensitivity of taxation only indirect taxes are harmonised in the EU, while direct tax competition between Member States stays. READ MORE
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4. The freedom of establishment and German corporation tax - an analysis of the Saint-Gobain judgement
University essay from Lunds universitet/Juridiska institutionenAbstract : Non-harmonized direct taxes fall within the Member States' competence. This means that the Member States are free to develop their own tax systems, as long as there is no Community harmonisation. READ MORE